Construction services to government clarified to cover non commercial, educational, clinical, cultural and residential works.
Amendment substitutes item (vi) to specify that services to government entities by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration are confined to: (a) civil structures or original works for predominantly non commercial use; (b) structures for educational, clinical, or art/cultural establishments; and (c) residential complexes for self use or employee/other specified persons; and adds a residual item (vii) covering construction services not within (i)-(vi).

Exemption of State GST on intra state heavy water and nuclear fuel supplies to the national power corporation, effective retrospectively.
The notification exempts intra state supplies of heavy water and nuclear fuels supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the State goods and services tax otherwise leviable under the Uttar Pradesh GST law, and declares the exemption effective from 21st September 2017.

State Level Screening Committee on Anti-Profiteering constituted for Telangana to oversee anti profiteering compliance and direct state tax action.
Constitutes a State Level Screening Committee on Anti-Profiteering for Telangana under sub rule (2) of Rule 123 of the Telangana GST Rules, 2017, naming the Commissioner, Medchal GST Commissionerate and an Additional Commissioner (State Tax) as members. States that the Committee shall perform functions under sub rule (2) of Rule 128 and directs the Commissioner of State Tax, Telangana, Hyderabad to take necessary action to implement the constitution of the Committee.

Amendment to GST Rules updates transitional periods and registration forms, aligning timelines and migrant registration identifiers.
Amendment revises timelines and transitional references by substituting a later deadline and replacing fixed post commencement ninety day references with the period specified in rule 117 or such further period as extended by the Commissioner; inserts a marginal heading for revision of Form GST TRAN-1; and changes Form GST REG-29 heading to address cancellation of registration of migrated taxpayers while substituting the provisional identifier label with GSTIN.

Extension of filing deadline for composition supplier returns in Form GSTR-4 grants additional time to furnish quarterly returns.
The Chief Commissioner of State Tax, Andhra Pradesh, extends the time for furnishing the quarterly FORM GSTR-4 return by composition suppliers for the quarter July-September 2017, exercising statutory powers under the Andhra Pradesh GST framework to permit additional time for compliance with the prescribed return-filing requirement under the State GST rules.

Letter of Undertaking facility allows exporters to ship without integrated tax subject to eligibility, execution, and payment safeguards.
Registered suppliers may furnish a Letter of Undertaking in place of a bond to export goods or services without payment of integrated tax, subject to eligibility exclusions for certain prosecuted persons, prescribed execution on letterhead by authorised signatories, and withdrawal or restoration of the facility based on timely payment of tax and interest; the same conditions apply mutatis mutandis to zero-rated supplies involving Special Economic Zones.

Anti-dumping duty on para nitroaniline imports from China with specific producer-exporter exemption and differentiated rates.
The Central Government, following a sunset review concluding dumping and injury from Para Nitro Aniline imports from China PR (except for a specified producer-exporter combination), imposes definitive anti-dumping duty with a nil rate for that combination and specified positive duties for other exporter/producer and country combinations; duties are payable in Indian currency, effective for five years, and conversion uses the exchange rate specified under the Customs Act with the bill of entry date as the relevant date.

Letter of Undertaking for exports permits integrated-tax-free shipments; non-payment of due tax and interest leads to withdrawal until restored.
All registered persons may furnish a Letter of Undertaking in place of a bond to export without payment of integrated tax, except those prosecuted for offences where the tax evaded exceeds a statutory threshold; the LUT must be furnished in duplicate on letterhead in the annexure to FORM GST RFD-11 and executed by specified senior officials or authorised persons. Failure to pay tax with interest within the prescribed period leads to withdrawal of the LUT facility, which is restored upon payment; the provisions apply mutatis mutandis to zero-rated supplies to SEZ developers and units.

Export certification for spices: Spices Board India designated to issue EU health certificates with prompt processing required.
Notification inserts a new tariff entry in Chapter 9 of the ITC(HS) Classification making all spices under that Chapter exportable on a free basis and designates the Spices Board India as the competent authority to issue Health Certificates for export to EU countries; the Board must issue export certification promptly upon receipt of samples. Supplementary notes define "spice," permit admixtures that retain essential character, and make future non-policy classification amendments applicable to exports.

GST nil-rating for admission to FIFA U 17 World Cup events, treating admission services as taxable at nil rate.
An amendment adds a table entry classifying services by way of right to admission to events organised under FIFA U-17 World Cup 2017 as nil-rated under Uttar Pradesh SGST, recording Nil tax liability for the relevant tax columns; the amendment is effective from 21st September, 2017.

Extension of intimation period for stock declaration under the composition option, allowing delayed filing of FORM GST CMP-03.
The Commissioner of State Tax has extended the deadline for submission of the declaration in FORM GST CMP-03 for intimation of stock held on the day preceding the date from which the option to pay tax under section 10 is exercised, under sub rule (4) of rule 3 of the Odisha GST Rules and the relevant provision of the Odisha GST Act.

Extension of Filing Deadlines: GST return deadlines for GSTR 1, GSTR 2 and GSTR 3 were extended for specified months and classes.
The Commissioner, on the recommendations of the Council and under specified provisions of the Kerala Goods and Services Tax Ordinance, extends the time limits for furnishing details or returns specified in section 37(1), section 38(2) and section 39(1). The extension covers GSTR 1, GSTR 2 and GSTR 3 for July and August 2017, with differentiated deadlines for classes of taxable/registered persons based on turnover for GSTR 1 and specified dates for the other returns as set out in the notification's Table. "Turnover" is as defined in clause (112) of section 2 of the Ordinance.

Extension of return filing deadline for Input Service Distributors permits additional time to submit GSTR 6 returns under state GST rules.
The Commissioner, exercising powers under the Kerala GST Ordinance and rules, extends the time limit for submission of the return in FORM GSTR 6 by an Input Service Distributor for specified months, listing those months and their corresponding revised last dates for filing to adjust compliance deadlines under the Kerala GST framework.

Return filing deadlines for FORM GSTR-3B set, requiring returns by specified monthly dates and payment from electronic ledgers.
Registered persons must furnish returns in FORM GSTR-3B electronically by the notified monthly deadlines, and must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date for furnishing the return, subject to statutory payment provisions.

Composition scheme opt-in via electronic intimation limits later TRAN-1 use and requires ITC statement filing.
Certain registered persons may opt into the composition scheme by electronic intimation in FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; FORM GST TRAN-1 may be revised once within the prescribed period or any extension; principals must generate e-way bills for interstate consignments to job workers regardless of value, and exempt persons transporting handicraft goods interstate must also generate e-way bills irrespective of value.

Return filing deadlines require monthly FORM GSTR-3B submissions by specified due dates, with liabilities discharged via electronic ledgers.
Notification prescribes last dates for furnishing FORM GSTR-3B electronically through the common portal for specified months, and requires registered persons to discharge tax, interest, penalty, fees or any other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date for filing, subject to the provisions of section 49.

Exemption of intrastate supply of heavy water and nuclear fuels from central GST for specified departmental transfer.
Exemption for intrastate supply of heavy water and nuclear fuels in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, from the whole of the central tax leviable under section 9 of the GST Act, effected under powers conferred by section 11 of the GST Act.

Admission rights exemption: Nil GST on services granting entry to FIFA youth World Cup events under Punjab amendment.
The Punjab notification amends the exemption table by inserting Chapter 9996, serial 82, to exempt services by way of right to admission to the events organised under FIFA U-17 World Cup 2017, specifying Nil tax liability.

Construction services to government reclassified to exempt specified public-use structures while other construction remains taxable.
Amendment revises the classification of construction-related services to government entities, defining item (vi) to cover construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works for non-commercial use; structures predominantly used as educational, clinical, or art and cultural establishments; and residential complexes predominantly for self-use or for employees and specified persons, while item (vii) covers construction services not included in these categories.

TDS on supplier payments: specified public bodies will be required to deduct tax once the commencement date is notified.
The Governor appointed 18 September 2017 as the commencement date for sub section (1) of section 51 of the Punjab GST Act in relation to specified authorities, government established societies and public sector undertakings, and provides that those persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services from a date to be notified subsequently by the State Government on the Council's recommendation.